PROBLEM TO BE SOLVED: To provide a cushioning material capable of simultaneously improving sitting stability and an effect of suppressing forward displacement while maintaining a predetermined body pressure dispersion performance. A cushioning material having a structure in which a second resin layer is laminated on a first resin layer. The first resin layer is provided with at least one first hole portion having a bottom or no bottom, and the second resin layer is provided at least in a region facing the at least one first hole portion described above. At least one second hole portion having a bottom or a bottom is provided. The area of the at least one second hole portion and its peripheral portion is elastically deformable. Further, the at least one second hole portion and its peripheral portion are provided with an opening edge portion of the at least one first hole portion and/or at least one first hole portion when a vertical load is applied. It is configured to elastically deform toward the at least one first hole so as to cover at least a part of the inner wall. [Selection diagram] Figure 1【課題】所定の体圧分散性能を維持しつつ、座位安定性と前ずれの抑制効果とを同時に向上させることのできるクッション材を提供する。【解決手段】第１の樹脂層上に第２の樹脂層を積層した構造を備えるクッション材である。この第１の樹脂層は有底又は無底の少なくとも１つの第１の穴部を備え、第２の樹脂層は少なくとも上述の少なくとも１つの第１の穴部に対向する領域に設けられた有底又は無底の少なくとも１つの第２の穴部を備えている。この少なくとも１つの第２の穴部及びその周辺部の領域が弾性変形可能に構成されている。また、この少なくとも１つの第２の穴部及びその周辺部は、鉛直方向の荷重を受けた際に少なくとも１つの第１の穴部の開口縁部及び／又は少なくとも１つの第１の穴部の内壁の少なくとも一部を覆うように少なくとも１つの第１の穴部に向けて弾性変形するように構成されている。【選択図】図１
